This file is indexed.

/lib/udev/rules.d/73-seat-late.rules is in systemd 44-11+deb7u4.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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#  This file is part of systemd.
#
#  systemd is free software; you can redistribute it and/or modify it
#  under the terms of the GNU General Public License as published by
#  the Free Software Foundation; either version 2 of the License, or
#  (at your option) any later version.

ACTION=="remove", GOTO="seat_late_end"
TEST!="/sys/fs/cgroup/systemd", GOTO="seat_late_end"

ENV{ID_SEAT}=="", ENV{ID_AUTOSEAT}=="1", ENV{ID_FOR_SEAT}!="", ENV{ID_SEAT}="seat-$env{ID_FOR_SEAT}"
ENV{ID_SEAT}=="", IMPORT{parent}="ID_SEAT"

ENV{ID_SEAT}!="", TAG+="$env{ID_SEAT}"

TAG=="uaccess", ENV{MAJOR}!="", RUN+="/lib/systemd/systemd-uaccess $env{DEVNAME} $env{ID_SEAT}"

LABEL="seat_late_end"